546 Section 543(1)(f): tax year in which certain expenditure treated as incurred
Income Tax Act 2007 (2007 c 3) | Legislation

546  Section 543(1)(f): tax year in which certain expenditure treated as incurred

(1)     This section applies for the purposes of section 543(1)(f).

(2)     Subsection (3) applies to expenditure which is referable to commitments

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